SOC EXPLOITATION MASCAREIGNES MATERIEL : revenue, balance sheet and financial ratios

SOC EXPLOITATION MASCAREIGNES MATERIEL is a French company founded 24 years ago, specialized in the sector Réparation d'équipements électriques. Based in LA POSSESSION (97419), this company of category PME shows in 2025 a revenue of 1.5 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SOC EXPLOITATION MASCAREIGNES MATERIEL (SIREN 441913514)
Indicator 2025 2024 2022 2021 2019 2018 2017
Revenue 1 518 288 € 1 860 698 € N/C N/C 1 662 481 € 1 977 226 € 1 675 908 €
Net income -267 468 € 38 352 € -7 056 € 6 495 € 1 468 € 49 556 € 14 325 €
EBITDA -98 499 € 210 149 € N/C N/C 28 685 € 192 041 € 105 921 €
Net margin -17.6% 2.1% N/C N/C 0.1% 2.5% 0.9%

Revenue and income statement

In 2025, SOC EXPLOITATION MASCAREIGNES MATERIEL achieves revenue of 1.5 M€. Activity remains stable over the period (CAGR: -1.2%). Significant drop of -18% vs 2024. After deducting consumption (356 k€), gross margin stands at 1.2 M€, i.e. a rate of 77%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -98 k€, representing -6.5% of revenue. Warning negative scissor effect: despite revenue change (-18%), EBITDA varies by -147%, reducing margin by 17.8 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -267 k€ (-17.6% of revenue), which will impact equity.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 518 288 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 162 592 €

EBITDA (2025) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

-98 499 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-247 345 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-267 468 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-6.5%

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at -535%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches -4%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-534.754%

Financial autonomy (2025) ?
Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy
20-30% : Average
< 20% : Low

-4.196%

Cash flow / Revenue (2025) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

-7.791%

Repayment capacity (2025) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

-1.281

Asset age ratio (2025) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

22.5%

Solvency indicators evolution
SOC EXPLOITATION MASCAREIGNES MATERIEL

Sector positioning

Debt ratio
-534.75 2025
2022
2024
2025
Q1: 1.99
Med: 14.41
Q3: 36.99
Excellent -73 pts over 3 years

In 2025, the debt ratio of SOC EXPLOITATION MASCAREI... (-534.75) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-4.2% 2025
2022
2024
2025
Q1: 33.17%
Med: 50.77%
Q3: 63.0%
Watch -7 pts over 3 years

In 2025, the financial autonomy of SOC EXPLOITATION MASCAREI... (-4.2%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
-1.28 years 2025
2024
2025
Q1: 0.0 years
Med: 0.36 years
Q3: 1.31 years
Excellent -39 pts over 2 years

In 2025, the repayment capacity of SOC EXPLOITATION MASCAREI... (-1.28) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 79.63. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good
1-1.5 : Fair
< 1 : Liquidity risk

79.626

Interest coverage (2025) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

-17.939

Liquidity indicators evolution
SOC EXPLOITATION MASCAREIGNES MATERIEL

Sector positioning

Liquidity ratio
79.63 2025
2022
2024
2025
Q1: 179.31
Med: 226.5
Q3: 303.32
Watch

In 2025, the liquidity ratio of SOC EXPLOITATION MASCAREI... (79.63) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-17.94x 2025
2024
2025
Q1: 0.0x
Med: 0.1x
Q3: 1.15x
Watch -51 pts over 2 years

In 2025, the interest coverage of SOC EXPLOITATION MASCAREI... (-17.9x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 148 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 154 days. Favorable situation: supplier credit is longer than customer credit by 6 days. Inventory turnover is 35 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 40 days of revenue, i.e. 170 k€ to permanently finance. Over 2017-2025, WCR increased by +32%, requiring additional financing.

Operating WCR (2025) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

170 246 €

Customer credit (2025) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

148 j

Supplier credit (2025) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

154 j

Inventory turnover (2025) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

35 j

WCR in days of revenue (2025) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

40 j

WCR and payment terms evolution
SOC EXPLOITATION MASCAREIGNES MATERIEL

Positioning of SOC EXPLOITATION MASCAREIGNES MATERIEL in its sector

Comparison with sector Réparation d'équipements électriques

Valuation estimate

Based on 197 transactions of similar company sales (all years), the value of SOC EXPLOITATION MASCAREIGNES MATERIEL is estimated at 432 649 € (range 217 305€ - 772 004€). The price/revenue ratio is 0.28x (conservative valuation). This multiples method compares the actual sale price of similar companies to their financial indicators (Revenue, EBITDA, Net Income). It provides a market-based indicative estimate.

Estimated enterprise value 2025
197 transactions
217k€ 432k€ 772k€
432 649 € Range: 217 305€ - 772 004€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Revenue Multiple
1 518 288 € × 0.28x = 432 649 €
Range: 217 305€ - 772 004€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 197 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.

  • EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
  • Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
  • Net Income Multiple: Relevant for mature companies with stable results.

This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).

Similar companies (Réparation d'équipements électriques)

Compare SOC EXPLOITATION MASCAREIGNES MATERIEL with other companies in the same sector:

Voir toutes les statistiques du secteur Réparation d'équipements électriques

Frequently asked questions about SOC EXPLOITATION MASCAREIGNES MATERIEL

What is the revenue of SOC EXPLOITATION MASCAREIGNES MATERIEL ?

The revenue of SOC EXPLOITATION MASCAREIGNES MATERIEL in 2025 is 1.5 M€.

Is SOC EXPLOITATION MASCAREIGNES MATERIEL profitable?

SOC EXPLOITATION MASCAREIGNES MATERIEL recorded a net loss in 2025.

Where is the headquarters of SOC EXPLOITATION MASCAREIGNES MATERIEL ?

The headquarters of SOC EXPLOITATION MASCAREIGNES MATERIEL is located in LA POSSESSION (97419), in the department La Reunion.

Where to find the tax return of SOC EXPLOITATION MASCAREIGNES MATERIEL ?

The tax return of SOC EXPLOITATION MASCAREIGNES MATERIEL is available on this page. Click on a year in the 'Data by year' section to view the account details (assets, liabilities, income statement). Data comes from INPI (National Institute of Industrial Property).

In which sector does SOC EXPLOITATION MASCAREIGNES MATERIEL operate?

SOC EXPLOITATION MASCAREIGNES MATERIEL operates in the sector Réparation d'équipements électriques (NAF code 33.14Z). See the 'Sector positioning' section above to compare the company with its competitors.